https://www.taxtmi.com/acts?id=18678 Amendment replaces "accounting standards" with income computation and disclosure standards, authorising the Central Government to notify such standards for any class of assessees or income. Where the Assessing Officer is not satisfied as to correctness or completeness of accounts, where the method of accounting has not been regularly followed, or where income has not been computed in accordance with the notified standards, the Assessing Officer may make an assessment in the manner provided for assessments made in cases of unreliable accounts. en-us Fri, 11 Jul 2014 16:19:17 +0530 Fri, 11 Jul 2014 16:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18678 Amendment replaces "accounting standards" with income computation and disclosure standards, authorising the Central Government to notify such standards for any class of assessees or income. Where the Assessing Officer is not satisfied as to correctness or completeness of accounts, where the method of accounting has not been regularly followed, or where income has not been computed in accordance with the notified standards, the Assessing Officer may make an assessment in the manner provided for assessments made in cases of unreliable accounts. Act-Rules Bills Fri, 11 Jul 2014 16:19:17 +0530 https://www.taxtmi.com/acts?id=18678